I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

Part G 

Preparing simple consolidated financial statements 

23  Introduction to consolidated financial statements.................................................................. 403 

24  The consolidated statement of financial position................................................................... 417 

25  The consolidated statement of profit or loss ......................................................................... 443 

Part H 

Interpretation of financial statements 

26 Interpretation 

of 

financial statements................................................................................... 457 

Practice question bank

......................................................................................................................... 485 

Practice answer bank

........................................................................................................................... 511 

Bibliography

.......................................................................................................................................... 523 

Index

..................................................................................................................................................... 527 

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FFA/FA FINANCIAL ACCOUNTING